Alternative statutory remedy and rectification route prevail in VAT assessment dispute over exempt turnover verification.

Writ petitions challenging a VAT assessment were declined in favour of statutory remedies because the dispute depended on factual verification of exempt turnover and alleged out-of-state sales. The Court noted that the appellate route under the KVAT Act remained available and that apparent factual mistakes could be addressed through rectification under Section 69. It therefore directed the petitioner to pursue rectification, permitted production of relevant evidence before the Assessing Authority, and required an interim deposit, with expeditious consideration of the claim.

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Issues: Whether the writ petitions challenging the assessment order should be entertained in view of the availability of an alternative statutory remedy and whether the petitioner should be relegated to the rectification mechanism with an interim deposit.

Analysis: The assessment dispute turned on factual verification of the claimed exempt turnover and the evidence supporting sales said to have taken place outside Karnataka. The Court noted that such questions required examination of records and factual materials, which were more appropriately considered in statutory proceedings. It also noted that the petitioner had an appellate remedy under the KVAT Act and, if factual mistakes were apparent, could invoke rectification under Section 69. In view of the petitioner's willingness to make a partial deposit, the Court fashioned relief by directing resort to rectification and by permitting production of relevant evidence before the Assessing Authority.

Conclusion: The writ petitions were not entertained on merits and the petitioner was relegated to the statutory rectification remedy with directions for deposit, production of evidence, and expeditious consideration.

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